Below is an update for certain items discussed during the Raymond Chabot Grant Thornton international tax seminar held on April 18 and 19, and resulting from the April 26, 2017 Canada Revenue Agency (CRA) and Finance Canada (Finance) round tables of the Canadian chapter of the International Fiscal Association (2017 IFA round table). We also outline other items of interest from the 2017 IFA round table.
Unless otherwise noted, legislative references in this document are to the Income Tax Act, RSC, c.1 (5th Supp.) and its regulation.
18 May 2017 | Written by :